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Introduction
This report covers the work of the Culture, Tourism, Europe and External Affairs Committee during the parliamentary year from 12 May 2020 to 24 March 2021 (when the Parliament went into Election Recess prior to the Scottish Parliament election on 6 May 2021).
We have called for an alternative approach that avoids prolonging the recession that the Bank of England forecasts—I understand that the Office for Budget Responsibility confirmed today that the UK is currently in recession.
*S5M-01431 Joe FitzPatrick on behalf of the Parliamentary Bureau: Parliamentary RecessDates That the Parliament agrees the following parliamentary recessdates under Rule 2.3.1: 11 — to 18 February 2017 (inclusive), 1 to 16 April 2017 ...
The Scottish Government has agreed that in SR years, it will publish the following prior to summer recess, in order to allow time for parliamentary scrutiny and input:
a framework document setting out the economic and political context
the criteria which will govern the assessment of budgets
the process and timetable for review.
Section 89(1) of the 2020 Act provides that section 46 expires at the end of the period of 2 years beginning with the day on which it is passed. The expiry date of section 46 was not amended by the Coronavirus Act 2020 (Alteration of Expiry Date) (Scotland) Regulations 2022 (SSI 2022/40).
In doing so they must determine each figure and amount in a manner as would be, in so far as reasonably practicable, consistent with the most up-to-date advice provided by the relevant body on he methods to be used for that purpose.
The Scottish Government prepared SSIs 2021/76 and 2021/77 with a commencement date of 6 April 2021. This was the date of the new tax year for 2021-2022.